文章基本信息

标题：Energy Taxation and Price Distortions in Fossil Fuel Markets
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作者：Peter Hoeller ; Jonathan Coppel
期刊名称：Economics Department Working Papers / OECD
印刷版ISSN：0259-4633
出版年度：1992
卷号：1992
DOI：10.1787/317606127730
出版社：Organisation for Economic Co-operation and Development (OECD)
摘要：In response to the potential threat of global warming many countries are considering cost effective policies to reduce greenhouse gas emissions. In this context much attention has been paid to taxes levied on the carbon content of fuels (carbon taxes), since they are a potentially efficient economic instrument for reducing emissions of CO2, the main greenhouse gas. This paper first reviews the existing structure of fossil fuel prices and taxes and the relationship between energy prices and carbon emissions. It then analyses the economic cost of superimposing carbon taxes on top of current energy taxes. Finally, using a simple energy demand system, tax reform proposals are simulated including restructuring present energy taxation by the average implicit carbon tax and a carbon cum energy tax similar to the EC proposal ...